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CESTAT, Kolkata: DRI Officials Have No Power Under Customs Act in Absence of CG Notification - (02 Mar 2022)

CUSTOMS

Customs, Excise & Service Tax Appellate Tribunal, Kolkata has ruled that show cause notice under the Customs Act, 1962 can be issued only by the officer who has done the assessment in the first place.

Tags : CUSTOMS   EXCISE & SERVICE TAX APPELLATE TRIBUNAL   DRI OFFICIALS  

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